VWRHS1040 - Introduction: Law and regulations

Primary legislation

VAT Act 1994

Section18

Goods subject to a warehousing regime

Secondary legislation

VAT  Regulations 1995

PART XVI(A) 

Fiscal and other warehousing regimes

·           Regulation 145A

Interpretation of Part XVI(A)

·           Regulation 145B

Fiscal warehousing certificates

·           Regulation 145C

Certificates connected with services is fiscal or other warehousing regimes

·           Regulation 145D

VAT invoices relating to services performed in fiscal or other warehousing regimes

·           Regulation 145E

Fiscal warehousing regimes

·           Regulation 145F

The fiscal warehousing record and stock control

·           Regulation 145G

Fiscal warehousing transfers in the United Kingdom

·           Regulation 145 H & I

Removal of goods from a fiscal warehousing regimes and transfers overseas

·           Regulation 145J

Payment on removal of goods from a fiscal warehousing regime

·           Regulation 145K

Place of supply of goods subject to warehousing regime